Federal Gift Shop Tax Act

This bill allows states to impose a sales tax on purchases made at gift shops located on federal property, including both in-person transactions and online purchases through those shops. It applies to gift shops at specific federal facilities like the Smithsonian Institution, National Gallery of Art, and the Holocaust Memorial Museum. States would collect this tax as they do for other retail locations, treating these gift shops similarly to private businesses. The bill does not change existing tax rules for federal employees or alter federal property ownership.